Loi modifiant le chapitre II du titre III de la loi du 30 décembre 1992 portant des dispositions sociales et diverses, relatif à l'instauration d'une cotisation annuelle à charge des sociétés, destinée au statut social des travailleurs indépendants afin de reporter en 2020 la date de paiement de ladite cotisation au 31 octobre, de 29 mai 2020
CHAPITRE 1er. - Disposition préliminaire
Article 1er. La présente loi règle une matière visée à l'article 74 de la Constitution.
CHAPITRE 2. - Modification du chapitre II du titre III de la loi du 30 décembre 1992 portant des dispositions sociales et diverses, relatif à l'instauration d'une cotisation annuelle à charge des sociétés, destinée au statut social des travailleurs indépendants
Art. 2. Dans le chapitre II du titre III de la loi du 30 décembre 1992 portant des dispositions sociales et diverses, relatif à l'instauration d'une cotisation annuelle à charge des sociétés, destinée au statut social des travailleurs indépendants, il est inséré un article 92ter rédigé comme suit :
" Article 92ter.
Par dérogation à l'article 92 de la loi du 30 décembre 1992 portant des dispositions sociales et diverses, la cotisation relative à l'année 2020 doit être réclamée à compter du 1er septembre 2020 et réglée au plus tard le 31 octobre 2020 ou au plus tard le dernier jour du troisième mois qui suit le mois de la création de la société ou le mois de son assujettissement à l'impôt des non-résidents, pour autant que ce dernier jour ne soit pas antérieur au 31 octobre 2020. ".
CHAPITRE 3. - Entrée en vigueur
Art. 3. La présente loi produit ses effets...
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